Legal analysis: Flexible employees get corresponding remuneration and income from the platform through their own labor and operation. If some flexible employees engage in design, consulting, advertising and other forms of services on the platform to obtain corresponding income, these forms belong to the taxable items of "income from labor remuneration", and the individual income tax is withheld and remitted by the unit or individual who pays the labor remuneration, which is incorporated into the comprehensive income at the end of the year and taxed annually. Flexible employees register accounts on the platform after work, and entrust enterprises to pay individual taxes with the entrustment certificate. Business income can also be registered as individual industrial and commercial households on the platform, or engaged in production and business activities on the platform without registration, and its income belongs to the taxable item of "business income", which is the taxable income based on the balance of the total income minus costs and losses in each tax year, and the business income tax rate table is applicable annually.

Legal basis: Article 2 of the Individual Income Tax Law of People's Republic of China (PRC), the following personal income shall be subject to individual income tax:

(1) Income from wages and salaries;

(2) Income from remuneration for labor services;

(3) Income from remuneration;

(4) Income from royalties;

(5) Operating income;

(6) Income from interest, dividends and bonuses;

(7) Income from property lease;

(8) Income from property transfer;

(9) Accidental income.

Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.